Tax Guide for Native Americans
Resources
Related Law Sections
- Revenue and Taxation Code section 6017, ‘In This State’
- Revenue and Taxation Code section 6352, Constitutional Exemptions
Related Publications and Regulations
- Publication 52, Vehicles and Vessels: Use Tax
- Publication 103, Sales for Resale
- Publication 146, Sales to Native Americans and Sales in Indian Country
- Publication 1521, Construction Contractors
- Regulation 1616, Federal Areas
- Regulation 1628, Transportation Charges
- Regulation 1667, Exemption Certificates
- Regulation 1668, Sales for Resale
Related Industry & Tax and Fee Guides
- Tax Guide for Purchasers of Vehicles, Vessels, & Aircraft
- Tax Guide for Restaurant Owners
- Tax Guide for Construction Contractors
- Tax Guide for Out-of-State Retailers
- Tax Guide for Cigarettes and Tobacco Products
Forms
- CDTFA-101, Claim for Refund or Credit
- CDTFA-106, Vehicle/Vessel Use Tax
- CDTFA-146-RES, Exemption Certificate and Statement of Delivery in Indian Country
- CDTFA-146-CC, Construction Contract Exemption Certificate and Statement of Delivery in Indian Country
- CDTFA-146-TSG, Exemption Certificate—Property Used in Tribal Self-Governance and Statement of Delivery
Special Notices and Letters
Tribal Consultation Policy
In 2011, Governor Edmund G. Brown Jr. issued Executive Order B-10-11 requiring all State of California agencies to encourage communication and consultation with California Indian Tribes. Accordingly, CDTFA has adopted the Tribal Consultation Policy (TCP) to memorialize its commitment to strengthening and sustaining government-to-government relationships between California Indian Tribes and the State.
Tribal Liaison:
James Dahlen, Chief
Program and Compliance Bureau
916-309-8250
james.dahlen@cdtfa.ca.gov
Deputy Liaison:
Stephen Smith, Tax Counsel IV
Legal Division
916-309-8344
stephen.smith@cdtfa.ca.gov
If You Need Help
If you need assistance with the topics included in this guide, feel free to contact us by email at AmericanIndianPolicyContact@cdtfa.ca.gov.
Other Helpful Resources
- CDTFA Online Services – Learn about the online services we offer, including online registration for seller's permits and other accounts.
- CDTFA Offices – A comprehensive listing of all our offices and contact information.
- City and County Tax Rates – A listing of current and historical sales and use tax rates.
- Contact Us – A listing of our contact information for your questions and concerns.
- Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
- Get it in Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- News Releases – Our News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
- Special Notices – Special Notices and notification letters offer guidance regarding law and policy changes, significant news and program updates, and other important information.
- Sign Up for CDTFA Updates – Sign up to receive a monthly email detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (for example, by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
- Verify a Permit, License, or Account – You can use this to verify a seller's permit, cigarette and tobacco products retailer's license, eWaste account, underground storage tank account, and more.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to property collect, report, and pay local and district taxes.